✔ 最佳答案
Bad debt written off 是指枯賬,意思是這筆賬是無法回收,變成公司費用於發生當月出損益,而Provision for Bad Debt ,或Provision for Doubtful Debt 是指壞賬準備,例如有一筆數兩年尚未收回,於年尾做數就要做Provision.
Bad debt written off 會計步驟如下:
Dr Bad Debt Written off (Expenses)
Cr Accounts Receivable (Balance Sheet)
請注意:Bad debt written off 會把應收賬從賬面抺走,所以要由管理層批准才可做。
至於Provision for Bad Debts 會計步驟如下:
Dr. Provision for Bad Debts (Expenses)
Cr. Provision for Bad Debts (Balance Sheet)
做Provision 是在應收賬下產生﹝Balance Sheet﹞,並不影響原有應收賬數額。